1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土(tu)(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)清(qing)算(suan)方(fang)式包括據實(shi)清(qing)算(suan)（查賬征收(shou)）和核(he)(he)定(ding)征收(shou)，核(he)(he)定(ding)征收(shou)是(shi)(shi)據實(shi)清(qing)算(suan)方(fang)式的一(yi)種補充，主(zhu)管稅(shui)(shui)(shui)(shui)(shui)務機(ji)關基于主(zhu)觀(guan)和客(ke)觀(guan)的需要(yao)，可(ke)(ke)以對(dui)符合一(yi)定(ding)條件的項(xiang)(xiang)目開展核(he)(he)定(ding)征收(shou)，主(zhu)觀(guan)需要(yao)指(zhi)的是(shi)(shi)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人不配合、不提供資料(liao)、不按照(zhao)規(gui)定(ding)期限辦理清(qing)算(suan)手續，稅(shui)(shui)(shui)(shui)(shui)務機(ji)關將核(he)(he)定(ding)征收(shou)方(fang)式作為(wei)一(yi)種制約手段(duan)；客(ke)觀(guan)需要(yao)指(zhi)的是(shi)(shi)時間久遠導致項(xiang)(xiang)目清(qing)算(suan)資料(liao)殘(can)缺(que)不全，稅(shui)(shui)(shui)(shui)(shui)務機(ji)關將核(he)(he)定(ding)征收(shou)方(fang)式作為(wei)清(qing)算(suan)的必要(yao)手段(duan)。因(yin)此(ci)，土(tu)(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)核(he)(he)定(ding)征收(shou)是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)務機(ji)關的依職權事項(xiang)(xiang)，但實(shi)際征管中，由于房地產項(xiang)(xiang)目開發周期長、人員變動大，清(qing)算(suan)資料(liao)歸集存在客(ke)觀(guan)難度，納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人也可(ke)(ke)以主(zhu)動向(xiang)稅(shui)(shui)(shui)(shui)(shui)務機(ji)關申請土(tu)(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)核(he)(he)定(ding)征收(shou)，筆者(zhe)認為(wei)，土(tu)(tu)地增(zeng)值稅(shui)(shui)(shui)(shui)(shui)核(he)(he)定(ding)征收(shou)更多的是(shi)(shi)作為(wei)一(yi)種制約手段(duan)和補充方(fang)式，不宜被當做為(wei)一(yi)種可(ke)(ke)爭取(qu)的優惠(hui)手段(duan)，稅(shui)(shui)(shui)(shui)(shui)務機(ji)關是(shi)(shi)否同(tong)意(yi)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人核(he)(he)定(ding)征收(shou)的訴(su)求(qiu)，應從(cong)納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人客(ke)觀(guan)“不能”而非納(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)人主(zhu)觀(guan)“籌劃”的角度出發。

2.對納稅人未按照規(gui)定(ding)期限內辦理清算手續或報送納稅資料(liao)的，是否須(xu)稅務處罰后才可以開展土(tu)地增值稅核定(ding)征收？

對(dui)(dui)納(na)稅(shui)(shui)(shui)人(ren)未(wei)按(an)照規定(ding)期限(xian)辦(ban)理清算手續或報送納(na)稅(shui)(shui)(shui)資(zi)料的(de)(de)，符(fu)合(he)(he)土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)征(zheng)(zheng)(zheng)收(shou)條件。同時根據稅(shui)(shui)(shui)收(shou)征(zheng)(zheng)(zheng)管法第(di)(di)六十二(er)條規定(ding)，對(dui)(dui)納(na)稅(shui)(shui)(shui)人(ren)未(wei)按(an)照規定(ding)期限(xian)辦(ban)理納(na)稅(shui)(shui)(shui)申報和報送納(na)稅(shui)(shui)(shui)資(zi)料的(de)(de)，由稅(shui)(shui)(shui)務機(ji)(ji)(ji)(ji)關(guan)責(ze)令(ling)(ling)限(xian)期改正，可以(yi)(yi)(yi)處二(er)千(qian)元(yuan)以(yi)(yi)(yi)下的(de)(de)罰款(kuan)；情(qing)節嚴(yan)重的(de)(de)，可以(yi)(yi)(yi)處二(er)千(qian)元(yuan)以(yi)(yi)(yi)上一萬元(yuan)以(yi)(yi)(yi)下的(de)(de)罰款(kuan)。實(shi)(shi)際征(zheng)(zheng)(zheng)管中，納(na)稅(shui)(shui)(shui)人(ren)經稅(shui)(shui)(shui)務機(ji)(ji)(ji)(ji)關(guan)責(ze)令(ling)(ling)限(xian)期改正仍未(wei)改正的(de)(de)，稅(shui)(shui)(shui)務機(ji)(ji)(ji)(ji)關(guan)是(shi)(shi)(shi)否須對(dui)(dui)其(qi)予以(yi)(yi)(yi)罰款(kuan)后(hou)才(cai)可以(yi)(yi)(yi)開(kai)展(zhan)土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)征(zheng)(zheng)(zheng)收(shou)？筆(bi)者認為(wei)，稅(shui)(shui)(shui)務罰款(kuan)并非(fei)核定(ding)征(zheng)(zheng)(zheng)收(shou)必要(yao)前置環節，稅(shui)(shui)(shui)務機(ji)(ji)(ji)(ji)關(guan)也可以(yi)(yi)(yi)直接開(kai)展(zhan)土地(di)增(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)核定(ding)征(zheng)(zheng)(zheng)收(shou)，理由一是(shi)(shi)(shi)稅(shui)(shui)(shui)收(shou)征(zheng)(zheng)(zheng)管法第(di)(di)六十二(er)條對(dui)(dui)罰款(kuan)的(de)(de)定(ding)位是(shi)(shi)(shi)“可以(yi)(yi)(yi)”而不是(shi)(shi)(shi)肯定(ding)的(de)(de)，二(er)是(shi)(shi)(shi)核定(ding)征(zheng)(zheng)(zheng)收(shou)作為(wei)據實(shi)(shi)清算的(de)(de)補(bu)充方式，是(shi)(shi)(shi)稅(shui)(shui)(shui)務機(ji)(ji)(ji)(ji)關(guan)征(zheng)(zheng)(zheng)稅(shui)(shui)(shui)手段之一，在納(na)稅(shui)(shui)(shui)人(ren)不配合(he)(he)提供資(zi)料的(de)(de)時候可以(yi)(yi)(yi)直接采用，具體是(shi)(shi)(shi)否需要(yao)罰款(kuan)是(shi)(shi)(shi)稅(shui)(shui)(shui)務機(ji)(ji)(ji)(ji)關(guan)裁量權，可以(yi)(yi)(yi)結合(he)(he)征(zheng)(zheng)(zheng)管需要(yao)擇機(ji)(ji)(ji)(ji)使用。

3.除采(cai)用單一核(he)定征收率(lv)外，土地增值(zhi)稅核(he)定征收方(fang)法有(you)無更好選擇？

根據(ju)國稅(shui)(shui)(shui)發[2010]53號第四條規(gui)定(ding)，各省級稅(shui)(shui)(shui)務機關要結合本地(di)實(shi)際(ji)，區分(fen)不(bu)同房(fang)地(di)產類(lei)型(xing)制定(ding)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)原(yuan)(yuan)則(ze)上不(bu)得低(di)于百分(fen)之(zhi)5。部分(fen)省市稅(shui)(shui)(shui)務部門按(an)照(zhao)(zhao)(zhao)這一(yi)(yi)原(yuan)(yuan)則(ze)，區分(fen)房(fang)地(di)產類(lei)型(xing)公(gong)布(bu)了所轄區域內的(de)土(tu)(tu)地(di)增值(zhi)稅(shui)(shui)(shui)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，公(gong)布(bu)單一(yi)(yi)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)的(de)方(fang)式(shi)雖然簡單易(yi)操作，但(dan)由(you)于不(bu)同房(fang)地(di)產項(xiang)目(mu)(mu)由(you)于土(tu)(tu)地(di)來源方(fang)式(shi)、建(jian)筑安(an)裝檔次等各方(fang)面原(yuan)(yuan)因土(tu)(tu)地(di)增值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)負(fu)存(cun)在較(jiao)大(da)的(de)差異，納稅(shui)(shui)(shui)人(ren)會(hui)比對(dui)稅(shui)(shui)(shui)務機關公(gong)布(bu)的(de)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)和項(xiang)目(mu)(mu)真實(shi)稅(shui)(shui)(shui)負(fu)率(lv)(lv)(lv)(lv)，來選擇是(shi)否提供清算(suan)資料(liao)來爭取核(he)定(ding)征收(shou)(shou)(shou)方(fang)式(shi)，使得土(tu)(tu)地(di)增值(zhi)稅(shui)(shui)(shui)核(he)定(ding)征收(shou)(shou)(shou)變相成為一(yi)(yi)種稅(shui)(shui)(shui)收(shou)(shou)(shou)優惠(hui)，同時(shi)單一(yi)(yi)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)未(wei)考率(lv)(lv)(lv)(lv)項(xiang)目(mu)(mu)特殊性，有違公(gong)平原(yuan)(yuan)則(ze)。因此，筆者建(jian)議土(tu)(tu)地(di)增值(zhi)稅(shui)(shui)(shui)核(he)定(ding)征收(shou)(shou)(shou)應(ying)遵從按(an)照(zhao)(zhao)(zhao)項(xiang)目(mu)(mu)增值(zhi)高低(di)來確(que)定(ding)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)的(de)原(yuan)(yuan)則(ze)，可以參(can)照(zhao)(zhao)(zhao)同類(lei)型(xing)項(xiang)目(mu)(mu)的(de)稅(shui)(shui)(shui)負(fu)來確(que)定(ding)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，或者參(can)照(zhao)(zhao)(zhao)基準地(di)價、當地(di)扣除項(xiang)目(mu)(mu)金(jin)額標準來核(he)定(ding)扣除項(xiang)目(mu)(mu)金(jin)額，測(ce)算(suan)土(tu)(tu)地(di)增值(zhi)稅(shui)(shui)(shui)核(he)定(ding)征收(shou)(shou)(shou)率(lv)(lv)(lv)(lv)，此種處理方(fang)式(shi)可以盡量還原(yuan)(yuan)項(xiang)目(mu)(mu)的(de)真實(shi)增值(zhi)情(qing)況，既符合土(tu)(tu)地(di)增值(zhi)稅(shui)(shui)(shui)征稅(shui)(shui)(shui)原(yuan)(yuan)理，又能兼顧公(gong)平原(yuan)(yuan)則(ze)，防止核(he)定(ding)征收(shou)(shou)(shou)方(fang)式(shi)濫用(yong)。

4.核定征收率是否一(yi)定不得低于(yu)百分之5？

稅(shui)(shui)務總局2010年(nian)(nian)發(fa)布的(de)(de)(de)國稅(shui)(shui)發(fa)[2010]53號(hao)第四條(tiao)(tiao)(tiao)要(yao)求(qiu)土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)核(he)(he)定(ding)征(zheng)收(shou)率(lv)(lv)(lv)(lv)原(yuan)(yuan)(yuan)則上不得(de)(de)低(di)(di)(di)(di)于(yu)百(bai)分之(zhi)5，該規定(ding)與近幾年(nian)(nian)房地(di)(di)產(chan)市場發(fa)展的(de)(de)(de)狀(zhuang)況基本(ben)吻合，但對于(yu)2010年(nian)(nian)前(qian)(qian)已建(jian)設銷售的(de)(de)(de)房地(di)(di)產(chan)項(xiang)(xiang)目(mu)(mu)，受(shou)制(zhi)于(yu)房價低(di)(di)(di)(di)、項(xiang)(xiang)目(mu)(mu)增(zeng)值(zhi)低(di)(di)(di)(di)的(de)(de)(de)原(yuan)(yuan)(yuan)因，土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)稅(shui)(shui)負率(lv)(lv)(lv)(lv)很(hen)難達(da)到百(bai)分之(zhi)5，如強制(zhi)按照百(bai)分之(zhi)5的(de)(de)(de)低(di)(di)(di)(di)核(he)(he)定(ding)征(zheng)收(shou)率(lv)(lv)(lv)(lv)限制(zhi)，稅(shui)(shui)企產(chan)生巨大爭議，使得(de)(de)歷(li)史項(xiang)(xiang)目(mu)(mu)拖(tuo)而不清(qing)，也不符合土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)對項(xiang)(xiang)目(mu)(mu)真實(shi)增(zeng)值(zhi)征(zheng)稅(shui)(shui)的(de)(de)(de)原(yuan)(yuan)(yuan)理(li)。筆者(zhe)認為，由于(yu)土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)政策的(de)(de)(de)特殊性，土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)清(qing)算項(xiang)(xiang)目(mu)(mu)往(wang)往(wang)需要(yao)往(wang)前(qian)(qian)追溯10年(nian)(nian)、20年(nian)(nian)，應(ying)從實(shi)體從舊、程序從新的(de)(de)(de)原(yuan)(yuan)(yuan)則，參(can)考國稅(shui)(shui)發(fa)[2006]187號(hao)文(wen)第七(qi)條(tiao)(tiao)(tiao)關于(yu)“不低(di)(di)(di)(di)于(yu)預征(zheng)率(lv)(lv)(lv)(lv)的(de)(de)(de)征(zheng)收(shou)率(lv)(lv)(lv)(lv)核(he)(he)定(ding)征(zheng)收(shou)土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)”的(de)(de)(de)規定(ding)，稅(shui)(shui)務機關在土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)低(di)(di)(di)(di)核(he)(he)定(ding)征(zheng)收(shou)率(lv)(lv)(lv)(lv)的(de)(de)(de)確定(ding)上應(ying)分段處(chu)理(li)，對國稅(shui)(shui)函[2010]53 號(hao)文(wen)發(fa)布后(hou)達(da)到清(qing)算條(tiao)(tiao)(tiao)件(jian)的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)，土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)核(he)(he)定(ding)征(zheng)收(shou)率(lv)(lv)(lv)(lv)不得(de)(de)低(di)(di)(di)(di)于(yu)百(bai)分之(zhi)5；對國稅(shui)(shui)發(fa)[2010]53號(hao)文(wen)發(fa)布前(qian)(qian)達(da)到清(qing)算條(tiao)(tiao)(tiao)件(jian)的(de)(de)(de)項(xiang)(xiang)目(mu)(mu)，土(tu)(tu)(tu)(tu)地(di)(di)增(zeng)值(zhi)稅(shui)(shui)核(he)(he)定(ding)征(zheng)收(shou)率(lv)(lv)(lv)(lv)不低(di)(di)(di)(di)于(yu)當年(nian)(nian)當地(di)(di)的(de)(de)(de)預征(zheng)率(lv)(lv)(lv)(lv)即(ji)可。

5.土地增值稅核定(ding)征收流(liu)程、方式(shi)應注意哪些要點？

土地增值(zhi)稅(shui)(shui)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)容易造成較大的(de)(de)稅(shui)(shui)企爭議(yi)，筆者認為應關注(zhu)幾個(ge)要(yao)點：一是(shi)嚴格(ge)遵從核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)流程，國稅(shui)(shui)發[2009]91號第三十五條(tiao)要(yao)求稅(shui)(shui)務機(ji)關須發出核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)事項(xiang)通(tong)知書，開展核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)核(he)(he)查、審(shen)核(he)(he)合議(yi)。二是(shi)準(zhun)確把握(wo)很低核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)的(de)(de)限制，如稅(shui)(shui)務機(ji)關通(tong)過核(he)(he)定(ding)(ding)(ding)扣除項(xiang)目金額來(lai)測算土地增值(zhi)稅(shui)(shui)稅(shui)(shui)負率(lv)的(de)(de)，應與很低核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)（百分之5或預(yu)征(zheng)(zheng)(zheng)率(lv)）比對(dui)，按(an)照(zhao)孰高原(yuan)則(ze)確定(ding)(ding)(ding)的(de)(de)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)。三是(shi)合理界定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)的(de)(de)功能定(ding)(ding)(ding)位，核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)沒有必要(yao)按(an)照(zhao)據實(shi)清算對(dui)憑證、證據鏈的(de)(de)嚴格(ge)審(shen)核(he)(he)要(yao)求，稅(shui)(shui)務機(ji)關可以綜合參照(zhao)基(ji)準(zhun)地價、造價標準(zhun)、評估(gu)報告、賬載金額、資金記錄等，來(lai)測算土地成本、建安成本進(jin)而確定(ding)(ding)(ding)核(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)率(lv)。